volunteers, as employees even though they don't get paid. even though they're a volunteer, they're considered employees for tax purposes and stuff like that. under the affordable care act what that means is if you've got 50 volunteers in your town, you're going to have to provide insurance for them. unfortunately, towns can't afford that. there is a simple way to fix this, according to a pennsylvania fire chief. he joined us earlier to explain. >> the easiest way to resolve this is exempt volunteer fire companies. if not, there is a very good possibility and a lot of small communities across the country, there won't be a fire department. there may not be a volunteer rescue service. there may not be a volunteer ambulance service. >> let's hope the irs does the right thing and exempts volunteer fire departments. otherwise they're going to have to provide it and towns don't have money. >> or they'll have to let some of them go, i guess. would you let them go if they're